Sh. Gopal Krishan, Kurukshetra V. ITO, Ambala

ITA 99/CHANDI/2015

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9841 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 29-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 99/CHD/2015 ASSESSMENT YEAR: 2009-10 SHRI GOPAL KRISHAN, VS THE ITO, # 429, SECTOR 4, WARD 1, KURUKSHETRA. AMBALA. PAN: AHVPK0845Q (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR. AMARVEER SINGH, DR DATE OF HEARING : 07.07.2015 DATE OF PRONOUNCEMENT : 07.07.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT(APPEALS), PANCHKULA DATED 26.12.2014 FOR ASSESS MENT YEAR 2009-10. 2. THE OFFICE ISSUED SEVERAL DEFECTS AND INTIMATED THE ASSESSEE TO RECTIFY THE DEFECTS IN THE APPEAL PAPER S. HOWEVER, THE SAME HAVE NOT BEEN RECTIFIED. THE NOTICE WAS F URTHER ISSUED TO THE ASSESSEE FOR 07.07.2015 AND ASSESSEE WAS AGAIN INTIMATED OF SEVERAL DEFECTS TO BE CORRECTED BY THE ASSESSEE. DESPITE INTIMATION OF THE DEFECTS IN THE APPEAL PAP ERS, ASSESSEE HAS NOT REMOVED DEFECTS IN THE APPEAL PAPERS AND AL SO DID NOT PUT IN APPEARANCE BEFORE THE TRIBUNAL. IT, THEREFO RE, APPEARS 2 THAT ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL OF THE ASSESSEE IS, THEREFORE, LIABLE TO BE DISMISSED 3. IN OUR ABOVE VIEW, WE GET SUPPORT FROM THE DECI SION OF THE APEX COURT IN THE CASE OF CIT V. B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 46L [RELEVANT PAGES 47 7 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. 4. OUR VIEW FURTHER FINDS SUPPORT FROM THE FOLLOWIN G DECISIONS ALSO: I) CIT V. MULTIPLAN INDIA (P) LTD: 38 ITD 320 (DE L) II) ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT: 223 ITR 480(MP) 5. RESPECTFULLY FOLLOWING THE DECISIONS [SUPRA], WE DISMISS THE INSTANT APPEAL FILED BY THE ASSESSEE FOR NON-PR OSECUTION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JULY,2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7 TH JULY,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH